Based on the Resolution of the Shariah Advisory Committee of Lembaga Zakat Selangor dated 15 September 2017:
“A company engaged in mixed business activities, both halal and haram, is subject to the primary nature of its business operations.”

If the company’s main operations involve haram activities, such as gambling, alcohol, or similar businesses, the company is not obligated to pay zakat.

However, if the company’s main operations are Shariah-compliant but mixed with haram or doubtful (syubhah) activities, the company must pay zakat. The company should separate the revenue from haram activities, as only the revenue from halal activities is subject to zakat.

Reference: Issue 2, Compilation of Shariah Questions and Records (January – June 2019), approved by the LZS Shariah Advisory Committee.